Per Royal Decree, Belgian companies that have performed well during the coronavirus crisis may grant, in 2021, a one-off increase in the form of a corona bonus of a maximum of EUR 500 (Euros). The Royal Decree does not yet define the conditions under which companies are deemed to have performed well during the crisis. The granting of the corona bonus can occur in a collective or sectoral bargaining agreement. The corona bonus takes the form of consumption vouchers that can be used in certain establishments to support consumption and contribute to Belgium’s economic recovery.

This bonus can be issued from August 1, 2021, to December 31, 2021. It remains valid until December 31, 2022. The total amount of corona bonuses granted by the employer cannot exceed EUR 500 per employee. The corona premium is subject to a special social security employer contribution of 16.5%. Employees do not need to pay contributions on their corona bonus. The premium is exempt from personal taxes and fully deductible for the employer.

Read more about the Royal Decree here: https://news.belgium.be/fr/covid-19-prime-corona-dans-les-entreprises-deuxieme-lecture